REGISTERED NUMBER: 02328010 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

B.V.M. LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

Mr R J Clarke

Mr N Lawrence

Ms J D Maynard

Secretary:

Mr R J Clarke

Registered office:

Lakeside House, Waltham Business Park

Brickyard Road

Swanmore

Southampton

Hampshire

SO32 2SA

Registered number:

02328010 (England and Wales)

Accountants:

M Squared Accounting Ltd

Botley Mills

Mill Hill

Botley

Southampton

Hampshire

SO30 2GB

Fixed assets

Tangible assets

4

143,414

167,428

Current assets

Stocks

5

472,334

325,169

Debtors

6

485,832

520,793

Cash at bank and in hand

154,502

162,072

1,112,668

1,008,034

Creditors

Amounts falling due within one year

7

729,485

818,561

Net current assets

383,183

189,473

Total assets less current liabilities

526,597

356,901

Creditors

Amounts falling due after more than one year

8

97,068

153,909

Net assets

429,529

202,992

Capital and reserves

Called up share capital

65,665

72,070

Share premium

68,025

75,120

Other reserves

12,810

12,810

Retained earnings

283,029

42,992

429,529

202,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 September 2026 and were signed on its behalf by:

Mr R J Clarke - Director

1.	STATUTORY INFORMATION

B.V.M. Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2025 - 17 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2025

119,452

176,004

295,456

Additions

19,379

-

19,379

Disposals

-

(41,750

)

(41,750

)

At 30 April 2026

138,831

134,254

273,085

DEPRECIATION

At 1 May 2025

104,942

23,086

128,028

Charge for year

8,472

7,866

16,338

Eliminated on disposal

-

(14,695

)

(14,695

)

At 30 April 2026

113,414

16,257

129,671

NET BOOK VALUE

At 30 April 2026

25,417

117,997

143,414

At 30 April 2025

14,510

152,918

167,428

5.

STOCKS

2026

2025

£

£

Stocks

472,334

325,169

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

469,002

491,920

Other debtors

16,830

28,873

485,832

520,793

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 9)

37,997

59,118

Hire purchase contracts

18,678

23,053

Trade creditors

268,546

243,344

Taxation and social security

225,783

158,961

Other creditors

178,481

334,085

729,485

818,561

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 9)

26,728

41,945

Hire purchase contracts

70,340

111,964

97,068

153,909

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank loans

37,997

59,118

Amounts falling due between one and two years:

Bank loans - 1-2 years

26,728

41,945

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

40,280

52,074

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

Mr R J Clarke

Balance outstanding at start of year

24,086

5,754

Amounts advanced

8,000

18,332

Amounts repaid

(24,086

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,000

24,086

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr R J Clarke.